Parent Categories
Taxation
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Reply to Grubert
January 25, 2024
Mihir A. Desai & James R. Hines Jr., Reply to Grubert, 58 Nat’l Tax J. 275 (2005).
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Foreign Direct Investment in a World of Multiple Taxes
January 25, 2024
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Foreign Direct Investment in a World of Multiple Taxes, 88 J. Pub. Econ. 2727…
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Mihir A. Desai, Dhammika Dharmapala & Winnie Fung, Taxation and the Evolution of Aggregate Corporate Ownership Concentration, in Taxing Corporate Income in the 21st Century…
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Mihir A. Desai & James R. Hines, Jr., Old Rules and New Realities: Corporate Tax Policy in a Global Setting, 57 Nat’l Tax J. 937…
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Sharing the Spoils: Taxing International Human Capital Flows
January 25, 2024
Mihir A. Desai, Devesh Kapur & John McHale, Sharing the Spoils: Taxing International Human Capital Flows, 11 Int’l Tax & Pub. Fin. 663 (2004).
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Investment, Overhang, and Tax Policy
January 25, 2024
Mihir A. Desai & Austan D. Goolsbee, Investment, Overhang, and Tax Policy, Brookings Papers on Econ. Activity, no. 2, 2004, at 285.
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Repatriation Taxes and Dividend Distortions
January 25, 2024
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Repatriation Taxes and Dividend Distortions, 54 Nat’l Tax J. 829 (2001).
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A Multinational Perspective on Capital Structure Choice and Internal Capital Markets
January 25, 2024
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., A Multinational Perspective on Capital Structure Choice and Internal Capital Markets, 59 J. Fin.
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Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
January 25, 2024
Mihir A. Desai & Dhammika Dharmapala, Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment, 62 Nat’l. Tax J. 169 (2009).
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Dividend Policy Inside the Multinational Firm
January 25, 2024
Mihir A. Desai, Fritz C. Foley & James R. Hines Jr., Dividend Policy Inside the Multinational Firm, 36 Fin. Mgmt. 5 (2007).
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The Degradation of Reported Corporate Profits
January 25, 2024
Mihir A. Desai, The Degradation of Reported Corporate Profits, J. Econ. Persp., Fall 2005, at 171.
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Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
January 25, 2024
Mihir A. Desai & James R. Hines Jr., Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions, 55 Nat’l Tax J. 409 (2002).
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Institutional Tax Clienteles and Payout Policy
January 25, 2024
Mihir A. Desai & Li Jin, Institutional Tax Clienteles and Payout Policy, 100 J. Fin. Econ. 68 (2011).
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Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition
January 25, 2024
Mihir A. Desai, Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition, 1998 Nat’l Tax Ass’n Proc. Ninety-First Ann. Conf.
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Capital Controls, Liberalizations, and Foreign Direct Investment
January 25, 2024
Mihir A. Desai, C. Fritz Foley & James R. Hines, Capital Controls, Liberalizations, and Foreign Direct Investment, 19 Rev. Fin. Stud. 1433 (2006).
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Interest Deductions in a Multijurisdictional World
January 25, 2024
Mihir A. Desai & Dhammika Dharmapala, Interest Deductions in a Multijurisdictional World, 68 Nat’l. Tax J. 653 (2015).
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Do Tax Havens Divert Economic Activity?
January 25, 2024
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Do Tax Havens Divert Economic Activity?, 90 Econ. Letters 219 (2006).
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Excess Capital Flows and the Burden of Inflation in Open Economies
January 25, 2024
Mihir A. Desai & James R. Hines Jr., Excess Capital Flows and the Burden of Inflation in Open Economies, in The Costs and Benefits of…
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The Demand for Tax Haven Operations
January 25, 2024
Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., The Demand for Tax Haven Operations, 90 J. Pub. Econ. 513 (2006).
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The character and determinants of corporate capital gains
January 25, 2024
Mihir A. Desai & William M. Gentry, The Character and Determinants of Corporate Capital Gains, 18 Tax Pol’y & Econ. 1 (2004).
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Do Strong Fences Make Strong Neighbors?
January 25, 2024
Mihir A. Desai & Dhammika Dharmapala, Do Strong Fences Make Strong Neighbors?, 63 Nat’l. Tax J. 723 (2010).